问题已解决
老師,上游廠家給的贈(zèng)品,相當(dāng)于返利,不給我們開(kāi)票,我們?nèi)霂?kù)的時(shí)候怎么入賬做分錄,銷售的時(shí)候怎么做分錄
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同學(xué),你好
借:庫(kù)存商品
貸:營(yíng)業(yè)外收入
出售
借:應(yīng)收賬款
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)
借:主營(yíng)業(yè)務(wù)成本
貸:庫(kù)存商品
2024 11/20 13:57
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2024 11/20 13:59
贈(zèng)品也沒(méi)有金額,怎么入賬,也不開(kāi)發(fā)票的,工廠給我們算是贈(zèng)品,但我們是當(dāng)主品銷售的
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2024 11/20 14:02
同學(xué),你好
按照公允價(jià)值入賬
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2024 11/20 14:02
之前問(wèn)一個(gè)老師怎么說(shuō)按照0入賬
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2024 11/20 14:02
同學(xué),你好
金額為0 ,入不了帳
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2024 11/20 14:03
我們?cè)趺粗拦蕛r(jià)值
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2024 11/20 14:03
同學(xué),你好
就是你平常采購(gòu)的價(jià)格
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2024 11/20 14:03
銷售的時(shí)候也按照公允價(jià)值去結(jié)轉(zhuǎn)嗎
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2024 11/20 14:04
同學(xué),你好
成本結(jié)轉(zhuǎn)的金額一致的
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2024 11/20 14:04
這個(gè)不行吧,我們按公允價(jià)值入賬,也沒(méi)有錢,抵扣不了所得稅成本不是
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2024 11/20 14:04
同學(xué),你好
是,抵扣不了
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2024 11/20 14:05
按照你的分錄,營(yíng)業(yè)外收入,主營(yíng)業(yè)務(wù)收入,得申報(bào)兩次所得稅收入
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2024 11/20 14:06
同學(xué),你好
成本可以抵扣一次
總的是繳納一次收入
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